Which Statement Is Incorrect with Respect to the Number-Of-Shareholders Test

question 96

Multiple Choice

Which statement is incorrect with respect to the number-of-shareholders test in filing an S election?

• A) Husband Jaime and wife Maria count as one shareholder.
• B) Grandmother Adela and granddaughter Maria count as one shareholder.
• C) Husband Jaime and the estate of wife Maria count as one shareholder.
• D) Husband Jaime and ex-wife Isabel count as one shareholder.
• E) None of the above statements is incorrect.

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Definitions:

Disturbed Sensory Perception

An altered state in which one's ability to perceive environmental stimuli through the senses is impaired or inaccurate.

Ineffective Denial

A defense mechanism where an individual refuses to accept reality or facts, leading to harmful behaviors or lack of problem-solving.

Microcephalic

A medical condition where an individual's head is significantly smaller than normal for their age and sex, often due to abnormal brain development.